1. Home
  2. Browse Decisions
  3. Cal.3d
  4. 40 Cal.3d
  5. 40 Cal.3d 60 (1985)
 

WALLACE BERRIE & CO. v. STATE BD. OF EQUALIZATION

Docket No. L.A. 31967.

40 Cal.3d 60 (1985)

707 P.2d 204

219 Cal. Rptr. 142

WALLACE BERRIE & COMPANY, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Supreme Court of California.

October 21, 1985.

Attorney(s) appearing for the Case

COUNSEL

Fierstein & Sturman, B.J. Adelson and Mark J. Linder for Plaintiff and Appellant.

John K. Van de Kamp, Attorney General, Edmond B. Mamer and Richard E. Nielsen for Defendant and Respondent.

OPINION

REYNOSO, J.

Plaintiff Wallace Berrie & Company, Inc. (Berrie) appeals from a judgment denying recovery of certain taxes paid under protest.

(1a) The issue is whether a wholesaler must pay a use tax on product-oriented display racks it provides retailers "free" with a minimum purchase of the merchandise to be displayed. We conclude that the regulation imposing a use tax under these circumstances is...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases